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Notes from day 1 of the IASB December meeting

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16 Dec 2008

The International Accounting Standards Board is holding its December 2008 meeting at its offices in London on Monday to Friday, 15-19 December 2008.

Click to go to the preliminary and unofficial Notes Taken by Deloitte Observers at the meeting.

Among other things, the Board agreed to propose a fast-track amendment to IFRIC 9 Reassessment of Embedded Derivatives to make clear that, on reclassification, an entity is required to assess whether an embedded derivative must be separately accounted for under IAS 39. The amendment will be effective for periods ending on or after 15 December 2008.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.